European UnionItaly ECJ C-210/04 (FCE Bank) – Judgment – A fixed establishment is not a legal entity distinct from the business itself 16 November 2020
Netherlands High Council – Municipal VAT entrepreneur for making a tennis park available to a tennis club? 15 November 2020
France Budget law 2021: Section on VAT grouping, which would be applicable as of Jan 1, 2023 12 November 2020
European UnionPortugal ECJ C-42/19 (Sonaecom) – Judgment – Input VAT on preparatory activities for acquisition of shares and restructuring that did not happen 12 November 2020
France Headquarters / branch relations – Interactions with the VAT group concept. Council of State applies the “Skandia” jurisprudence 06 November 2020
France Budget bill: VAT group regime, clarification composite offers, postponement rules amending e-commerce VAT regime 09 October 2020
France Draft Finance Bill for 2021, including the implementation of a VAT Group into French law. 03 October 2020
Macedonia North Macedonia: Increase of the VAT registration threshold to Denar 3 million as of 2022 & VAT rate changes 21 September 2020
European UnionLithuania ECJ C-312/19 (Valstybinė mokesčių inspekcija) – Judgment – Partnership is liable to pay VAT 16 September 2020
European UnionGermany ECJ C-269/20 (Finanzamt T) – Questions – VAT group a separate “entity”? Free of charge (public) activities by VAT group 03 August 2020
European UnionRomania ECJ Case C-424/19 (Cabinet de avocat UR) – Judgment – Lawyers are taxable persons 16 July 2020
European UnionGermany ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Questions – German VAT grouping rules 28 May 2020
Czech RepublicEuropean Union ECJ C-401/18 (Herst) – Judgment – Intra-EU transport of excise goods, Power to dispose of the goods as owner 23 April 2020
India Rajasthan AAR rules that consideration paid to directors of a company will attract GST under RCM in the hands of the company 15 April 2020